Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus
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References listed on IDEAS
- Maria Antónia Jesus & Susana Jorge, 2010. "From Governmental Accounting to National Accounting: Implications on the Portuguese Central Government Deficit," Notas Económicas, Faculty of Economics, University of Coimbra, issue 31, pages 24-46, June.
- Rowan Jones, 2003. "Measuring and Reporting The Nation's Finances: Statistics and Accounting," Public Money & Management, Chartered Institute of Public Finance and Accountancy, vol. 23(1), pages 21-28, January.
- Steven Keuning & Dick van Tongeren, 2004. "The relationship between government accounts and national accounts, with special reference to the netherlands," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 50(2), pages 167-179, June.
More about this item
KeywordsGovernmental Accounting; National Accounts; Budgetary Accounting; Convergence Criteria; General Government Sector; Public Deficit/Surplus;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-08-23 (Accounting & Auditing)
- NEP-ALL-2012-08-23 (All new papers)
- NEP-ICT-2012-08-23 (Information & Communication Technologies)
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